https://www.taxtmi.com/caselaws?id=781300 CESTAT MUMBAI - AT upheld the adjudicating authority's order dated 21.07.2014, dismissing the assessee's challenge and rejecting Revenue's appeal. The Tribunal sustained the confirmed demands and penalties for short payment of excise duty for Jan 2009-Jan 2013, while rejecting Revenue's contention to include statutory duty benefits (e.g., drawback/advance/import licence advantages) as additional consideration for transaction value. The decision found the appellants eligible for CENVAT credit on inputs, and held that extending duty benefits into transaction value did not withstand legal scrutiny. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781300 CESTAT MUMBAI - AT upheld the adjudicating authority's order dated 21.07.2014, dismissing the assessee's challenge and rejecting Revenue's appeal. The Tribunal sustained the confirmed demands and penalties for short payment of excise duty for Jan 2009-Jan 2013, while rejecting Revenue's contention to include statutory duty benefits (e.g., drawback/advance/import licence advantages) as additional consideration for transaction value. The decision found the appellants eligible for CENVAT credit on inputs, and held that extending duty benefits into transaction value did not withstand legal scrutiny. Case-Laws Central Excise Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781300